Liquor Taxes | Refund
A credit for tax overpayment in a prior filing period should be claimed by requesting a refund using the Claim for Refund (DR 0137).
Brewers, distillers or wholesalers may claim a credit or refund for the amount of state liquor excise tax paid on alcohol beverages sold when such alcoholic beverages are rendered unsalable by reason of damage or destruction. A credit will be allowed upon submission of evidence satisfactory to the department that excise tax was actually paid. When reporting this credit, submit an affidavit explaining the circumstances, count, and destruction. However, liquor tax credits are not allowed on any alcoholic liquors rendered unsalable due to spoilage.
When planning a destruction of alcoholic beverages, contact the Excise Tax Accounting Section at least four weeks prior to the destruction date in writing at:
Colorado Department of Revenue
Excise Tax Accounting #237
PO Box 17087
Denver, CO 80217-0087